Facts
The Federal Court examined a case in which an individual was convicted of several offenses, including violating the obligation to keep accounting records and fraudulently obtaining a benefit. The case was brought before the Federal Court by the accused, who requested the annulment of the cantonal court's judgment and his acquittal.
The facts of the case are as follows: the accused was found guilty of violating the obligation to keep accounting records, as well as fraudulently obtaining a benefit by traveling without a ticket on public transportation. The cantonal court sentenced the accused to 34 months in prison.
The accused appealed to the Federal Court, challenging the cantonal court's decision and requesting his acquittal. The Federal Court examined the grounds for appeal and rendered its decision.
Considerations
The Federal Court examined the question of whether the accused had violated the obligation to keep accounting records. The court considered that eventual intent is sufficient to establish the elements of the offense, and that the intention to make control more difficult is not necessary.
Next, the Federal Court examined the question of fraudulent obtaining of a benefit. The court considered that fraudulent obtaining of a benefit implies a certain degree of secrecy and that, in the case of public transportation, the absence of a ticket is not sufficient to constitute an offense. The court also considered that violating the prohibition on traveling without a ticket is punishable under Article 51 of the Transport Act.
The…